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SECTION 4. SCOPE

Internal Revenue Bulletin 2004-24 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure applies to taxpayers engaged in the trade or business of film production that choose to account for creative property costs under the safe harbor method provided in section 5 of this revenue procedure.

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▸Contents — Internal Revenue Bulletin 2004-24

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